Jurisdiction of tax officers: Commissioner holds statewide authority; others serve as specified by order and direction. The State Government may appoint persons as officers under the Rajasthan GST Act. The Commissioner has jurisdiction over the whole State. Special and Additional Commissioners have jurisdiction statewide or over local areas as directed by the State Government for assigned functions. Other officers have jurisdiction as the Commissioner specifies by order, subject to any conditions.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of tax officers: Commissioner holds statewide authority; others serve as specified by order and direction.
The State Government may appoint persons as officers under the Rajasthan GST Act. The Commissioner has jurisdiction over the whole State. Special and Additional Commissioners have jurisdiction statewide or over local areas as directed by the State Government for assigned functions. Other officers have jurisdiction as the Commissioner specifies by order, subject to any conditions.
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